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All Journal Jurnal Pendidikan Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal Jurnal Farmamedika (Pharmamedica Journal) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Publika International Journal of Education and Social Science (IJESS) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin Journal of Research and Publication Innovation Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Portofolio: Jurnal Manajemen dan Bisnis Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Desi Kurniawati
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Kurniawati, Desi
Jurnal Ilmiah Publika Vol 11 No 2 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/.v11i2.8873

Abstract

This research aims to analyze the influence of Intellectual Capital (VAHU, STVA and VACA) as an independent variable on Financial Performance as measured by Net Profit Margin (NPM). This research uses a sample of six Islamic banks listed on the Indonesian Stock Exchange for the 2011-2022 period. The sampling method used was the purposive sampling method. The empirical results of this research show that partially, the results of the t test explain that the influence of the Intellectual Capital variables (VAHU, STVA and VACA) on Financial Performance, only the STVA variable has a significant negative effect, while the other two variables (VAHU and VACA) do not have significant influence on financial performance.
Pengaruh Pengetahuan Perpajakan dan Ketegasan Penerapan Sanksi Terhadap Peningkatan Kepatuhan Pajak Individu: Studi Kasus Pada KPP Pratama Serpong 2020-2024 Syahriel, Muhammad; Kurniawati, Desi
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is the main source of state revenue used to finance national development. The level of compliance among individual taxpayers (WPOP) in Indonesia remains an issue that requires special attention. This study aims to analyze the influence of tax knowledge and the strict enforcement of sanctions on improving individual tax compliance. This research is quantitative in nature, employing an associative method. The population consists of individual taxpayers registered at KPP Pratama Serpong, with a sample of 100 respondents determined using Slovin’s formula. Primary data were collected through questionnaires with a Likert scale. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results show that: (1) tax knowledge has a positive and significant effect on individual tax compliance; (2) strict enforcement of sanctions has a positive and significant effect on individual tax compliance; (3) simultaneously, tax knowledge and strict enforcement of sanctions explain 47.3% of the variation in tax compliance (R² = 0.473). In conclusion, the higher the level of tax understanding and the stricter the enforcement of sanctions, the greater the increase in individual taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in improving education and law enforcement strategies, as well as serving as a reference for future research.
Financial Analysis Of Students With The Application Of E-Learning Yulyanah, Yulyanah; Kurniawati, Desi
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.447 KB) | DOI: 10.32662/gaj.v4i1.1387

Abstract

This study aims to find out the views of students with the application of E-Learning learning during the pandemic. This research method is qualitative descriptive with the research subject of D3 Accounting students of the Faculty of Economics, Pamulang University in the 2020-2021 school year. The data was obtained from a questionnaire in the form of a goggle form given to respondents. The number of respondents who filled as many as 123 respondents.. The results of the study concluded that for online learning income there was a 6% decrease in from Rp. 1,000,000 when offline 38% to 24% when online. As for expenses - expenses that increase are utility costs, internet quota costs and consumption costs for costs that decrease when online learning is for transportation costs. From the results of the analysis of income and expenditure dominant reponden tend to choose offline or offline learning as much as 59% of respondents.
The Effect of Competency and ICT Skills on Vocational Students' Work Readiness Hakim, Dani Rahman; Kurniawati, Desi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.2

Abstract

This study examined the role of internship in mediating and moderating the effect of competency and ICT skills on students' work readiness. The final sample of this study was 284 vocational accounting students in South Tangerang City. By using partial least square structural equation modeling (PLS-SEM) analysis, this study proved the direct effect of competency and internship on work readiness. On the other hand, this study also found that internships can mediate ICT skills and moderate competency on work readiness. However, this study failed in proving any direct effect of ICT skills on work readiness. This study implied that internship was critical in maximizing students' work readiness. In this context, students' ICT skills did not directly affect work readiness but must be mediated by internships. The internship is also essential to strengthen the effect of competency on student work readiness.
PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM GADING BERSINAR Fitri, Euis Nessia; Kurniawati, Desi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.800

Abstract

The main goal of the company is to analyze the financial reports of Gading Bersinar MSMEs and examine the financial reports of Gading Bersinar MSMEs using a Spreadsheet. The research method employed is qualitative with data analysis based on the Miles & Huberman model. Data collection techniques involve observation and interviews. The research findings indicate that Gading Bersinar MSMEs currently do not have financial reports compliant with MSME Financial Accounting Standards (SAK EMKM). Upon inputting the data into the spreadsheet system, the financial reports become more organized. One inhibiting factor is the lack of accounting understanding among MSME practitioners.
The Effect of Sales Growth, Leverage, and Firm Size on Tax Avoidance (Empirical Evidence from the Food and Beverage Manufacturing Sector Listed on the Indonesia Stock Exchange during 2019–2023) Ayu Mulan Amertasari; Desi Kurniawati
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.201

Abstract

Tax avoidance remains a crucial issue within Indonesia’s tax system, particularly among corporate taxpayers striving to reduce their tax burden while complying with regulations. This study investigates the influence of sales growth, leverage, and firm size on tax avoidance in manufacturing companies operating in the food and beverage sector listed on the Indonesia Stock Exchange. Using a quantitative approach, the research employs secondary data sourced from audited financial statements and applies panel data regression analysis with the fixed effect model selected based on statistical testing. The findings reveal that sales growth has a significant negative effect on tax avoidance, indicating that companies with higher revenue growth are less inclined to engage in aggressive tax planning. On the other hand, leverage and firm size do not show a significant impact on tax avoidance. These results offer important insights for policymakers and stakeholders in developing more effective tax compliance strategies and corporate governance mechanisms.
PENGARUH SURAT TAGIHAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PONDOK AREN (2019- 2023) Luthfiyah Avifah; Desi Kurniawati
Journal of Research and Publication Innovation Vol 4 No 1 (2026): JANUARY
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Tax Collection Letter (Surat Tagihan Pajak) and Tax Sanctions on Individual Taxpayer Compliance at Pondok Aren Tax Service Office for the period 2019-2023. The increase in the number of registered taxpayers not accompanied by improved compliance quality, demonstrated by the surge in Tax Collection Letter issuance from 605 (2019) to 2,807 (2022) and persistent tax arrears exceeding 400 million rupiah, serves as the background for the urgency of this research. The research method employed is quantitative with a causal associative approach using multiple linear regression analysis. The research population consists of all Individual Taxpayers registered at Pondok Aren Tax Service Office totaling 405,809 individuals, with a sample of 100 respondents determined using the Slovin formula and convenience sampling technique. Data were collected through Likert-scale questionnaires and analyzed using SPSS version 26. The research findings indicate that: (1) Tax Collection Letter and Tax Sanctions simultaneously have a positive and significant effect on Individual Taxpayer Compliance with an F value of 52.227 > F table 3.09 and a contribution of 50.9%; (2) Tax Collection Letter partially has a positive and significant effect with a t value of 9.056 > t table 1.987 and is the dominant variable; (3) Tax Sanctions partially have a positive and significant effect with a t value of 6.086 > t table 1.987. This research confirms Attribution Theory and Compliance Theory in the Indonesian taxation context, where the combination of collection mechanisms (Tax Collection Letter) and legal consequences (sanctions) creates an effective enforcement system in promoting taxpayer compliance.
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Febriyanto, Muhammad Ikhsan; Fathimah, Siti Nurul; Kurniawati , Desi
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2496

Abstract

This study aims to examine the effect of firm size and audit committee on financial distress in banking sector companies. Financial distress is proxied by financial ratios, firm size is measured using the natural logarithm of total assets, and the audit committee is measured by the number of audit committee members. The study employs secondary data obtained from annual financial statements of banking companies listed on the Indonesia Stock Exchange, with a total of 105 observations. Panel data regression analysis is conducted using EViews software, and the best estimation model is selected through the Chow test and Hausman test. The results indicate that firm size has a significant negative effect on financial distress, suggesting that larger firms tend to have lower financial distress risk. Meanwhile, the audit committee has a significant positive effect on financial distress, highlighting the important role of audit committees in strengthening corporate oversight and financial transparency. Simultaneously, firm size and audit committee significantly affect financial distress. These findings imply that strengthening corporate governance mechanisms and optimizing asset management are crucial in mitigating financial distress risk in the banking sector.
Co-Authors Adia Silvani, Mauline Arifin Arifin Ayu Mulan Amertasari Budi, Saksono Dani Rahman Hakim, Dani Rahman Dwi Rahma Doni, Deani Edi Nasra Erliana, Erliana Fathimah, Siti Nurul Fitri, Euis Nessia Halimah, Imar Heni Pujiastuti Indah Pertiwi, Indah Khairiyah, Ghina Lukmanul Hakim Luthfiyah Avifah Muhammad Ikhsan Febriyanto Nur Meisinca, Dzulhijjah Oktavia Dewita, Febby Oktria, Wandi Riga Riga Sunanto, Ghea Astrid Syahriel, Muhammad Umam, Danang Choirul Yulyanah, Yulyanah